Prior art sewing and quilting machines are well known. They invariably involve the use of electrical sewing machines mounted or supported on a frame or other arrangement to enable the stitching of large areas of fabric typically quilting material. The principle disadvantage or limitation of the prior art is that the length of the stitch line is usually restricted by the depth of the arm of the particular sewing machine. Although there have been some arrangements that allow for the scrolling or rolling of the quilt material as the stitching reaches the maximum length of the sewing machine arm, there has been no facility to provide easy positioning of the material so that a continuous stitch line can sewn in both a forward and a reverse direction with respect to the sewing machine. In addition, prior art quilting machines do not easily transfer fabric between feed and take up rollers while accurately setting fabric tension. Prior art arrangements which include ratchet and friction systems are cumbersome and often result in a broken stitch line or a doubling back of the stitching when a continuous line of stitching is required. Ratchet systems have limited accuracy with fabric tensioning and with friction systems, fabric transfer is difficult. Both these factors detract from the eveness and uniformity of the stitching. This is particularly important in the art of quilting where it detracts from the overall quality of the finished quilt work as the stitch work is a crucial factor. Quality of quilt work is invariably judged or measured on a close inspection of the stitch work. There is therefore a need for an improved quilting machine which enables infinitely variable fabric tensioning and unbroken and even lines of continuous stitching. In addition there is also a need for easy transfer of fabric in both a forward and a reverse direction with respect to the position of the sewing machine notwithstanding the limited depth of the arm of the sewing machine.